Laurent M.: what changed
What changed
Laurent M.
NACE 96.210, Hairdressing and barber services
filed annual accounts (NBB)
Net result for the year
-€22,121
2024 · €50,206-€72,328
Equity
€302,241
2024 · €331,160-€28,919
Cash
€31,309
2024 · €57,876-€26,567
Balance sheet total
€468,008
2024 · €457,741+€10,267
Largest movements
Assets
- Stocks and contracts +€31,286
up €31,286 (+19.6%), from €159,494 to €190,779
- Cash -€26,567
down €26,567 (-45.9%), from €57,876 to €31,309
mainly Stocks and contracts (-€31,286) and Net result for the year (-€22,121)
- Receivables within one year +€15,925
up €15,925 (+2,828%), from €563 to €16,488
of which Other amounts receivable: +€14,384
- Intangible fixed assets -€15,532
down €15,532 (-16.2%), from €95,780 to €80,248
- Tangible fixed assets +€6,117
up €6,117 (+4.3%), from €140,925 to €147,042
of which Furniture and vehicles: +€5,218
Equity and liabilities
- Other debts +€23,625
up €23,625 (+78.1%), from €30,255 to €53,880
- Profit (loss) carried forward -€22,121
down €22,121, from €0 to -€22,121
- Trade debts +€19,634
up €19,634 (+104%), from €18,902 to €38,535
- Current portion of long-term debt -€9,987
down €9,987 (-66.6%), from €14,987 to €5,000
- Tax, wage and social debts +€9,327
up €9,327 (+22.8%), from €40,825 to €50,152
of which Remuneration and social security: +€21,515
Income statement
- Staff costs +€55,966
up €55,966 (+13.4%), from €418,174 to €474,140
- Gross operating margin -€25,164
down €25,164 (-5.0%), from €502,072 to €476,909
- Taxes -€13,876
down €13,876 (-97.8%), from €14,189 to €313
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€50,206
Gross operating margin
-€25,164
Staff costs
-€55,966
Depreciation
-€4,318
Other operating charges
-€678
Financial income
-€545
Financial charges
+€467
Taxes
+€13,876
Result 2025
-€22,121
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,227
Investment
-€19,010
Financing
-€21,785
Cash 2024
€57,876
From operations (derived)
+€14,227
Net result for the year
-€22,121
Depreciation
+€28,425
Stocks and contracts
-€31,286
Receivables within one year
-€15,925
Deferred charges and accrued income
+€961
Provisions
-€1,699
Trade debts
+€19,634
Tax, wage and social debts
+€9,327
Advances received
+€500
Other debts
+€23,625
Accrued charges and deferred income
+€2,786
Investment (derived)
-€19,010
Investment in fixed assets (net)
-€19,010
Financing
-€21,785
Debts after one year
-€5,000
Current portion of long-term debt
-€9,987
Contributions, distributions and other
-€6,798
Cash 2025
€31,309
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,741 | €468,008 | +€10,267 | +2.2% |
| Fixed assets | 21/28 | €236,705 | €227,290 | -€9,415 | -4.0% |
| Intangible fixed assets | 21 | €95,780 | €80,248 | -€15,532 | -16.2% |
| Tangible fixed assets | 22/27 | €140,925 | €147,042 | +€6,117 | +4.3% |
| Land and buildings | 22 | €103,972 | €103,972 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,099 | €6,773 | -€1,325 | -16.4% |
| Furniture and vehicles | 24 | €4,558 | €9,777 | +€5,218 | +114% |
| Other tangible fixed assets | 26 | €24,296 | €26,520 | +€2,224 | +9.2% |
| Current assets | 29/58 | €221,036 | €240,718 | +€19,681 | +8.9% |
| Stocks and contracts in progress | 3 | €159,494 | €190,779 | +€31,286 | +19.6% |
| Stocks | 30/36 | €159,494 | €190,779 | +€31,286 | +19.6% |
| Amounts receivable within one year | 40/41 | €563 | €16,488 | +€15,925 | +2,828% |
| Trade receivables | 40 | €490 | €2,031 | +€1,541 | +314% |
| Other amounts receivable | 41 | €73 | €14,457 | +€14,384 | +19,687% |
| Cash at bank and in hand | 54/58 | €57,876 | €31,309 | -€26,567 | -45.9% |
| Deferred charges and accrued income | 490/1 | €3,104 | €2,142 | -€961 | -31.0% |
| Total equity and liabilities | 10/49 | €457,741 | €468,008 | +€10,267 | +2.2% |
| Equity | 10/15 | €331,160 | €302,241 | -€28,919 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,640 | €270,640 | = | 0.0% |
| Distributable reserves | 133 | €270,640 | €270,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€22,121 | -€22,121 | |
| Investment grants | 15 | €41,921 | €35,123 | -€6,798 | -16.2% |
| Provisions and deferred taxes | 16 | €10,480 | €8,781 | -€1,699 | -16.2% |
| Deferred taxes | 168 | €10,480 | €8,781 | -€1,699 | -16.2% |
| Amounts payable | 17/49 | €116,101 | €156,986 | +€40,885 | +35.2% |
| Amounts payable after more than one year | 17 | €5,000 | €0 | -€5,000 | -100% |
| Financial debts | 170/4 | €5,000 | €0 | -€5,000 | -100% |
| Amounts payable within one year | 42/48 | €104,969 | €148,068 | +€43,099 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €14,987 | €5,000 | -€9,987 | -66.6% |
| Trade debts | 44 | €18,902 | €38,535 | +€19,634 | +104% |
| Suppliers | 440/4 | €18,902 | €38,535 | +€19,634 | +104% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €40,825 | €50,152 | +€9,327 | +22.8% |
| Taxes | 450/3 | €34,840 | €22,652 | -€12,188 | -35.0% |
| Remuneration and social security | 454/9 | €5,985 | €27,500 | +€21,515 | +359% |
| Other amounts payable | 47/48 | €30,255 | €53,880 | +€23,625 | +78.1% |
| Accrued charges and deferred income | 492/3 | €6,132 | €8,918 | +€2,786 | +45.4% |
| Remuneration, social security and pensions | 62 | €418,174 | €474,140 | +€55,966 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,107 | €28,425 | +€4,318 | +17.9% |
| Other operating charges | 640/8 | €505 | €1,183 | +€678 | +134% |
| Gross operating margin | 9900 | €502,072 | €476,909 | -€25,164 | -5.0% |
| Operating profit (loss) | 9901 | €59,286 | -€26,839 | -€86,125 | |
| Financial income | 75/76B | €7,345 | €6,800 | -€545 | -7.4% |
| Recurring financial income | 75 | €7,345 | €6,800 | -€545 | -7.4% |
| Financial charges | 65/66B | €3,936 | €3,469 | -€467 | -11.9% |
| Recurring financial charges | 65 | €3,936 | €3,469 | -€467 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €62,695 | -€23,508 | -€86,203 | |
| Transfer from deferred taxes | 780 | €1,699 | €1,699 | = | 0.0% |
| Income taxes | 67/77 | €14,189 | €313 | -€13,876 | -97.8% |
| Profit (loss) for the period | 9904 | €50,206 | -€22,121 | -€72,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,206 | -€22,121 | -€72,328 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.